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labor, materials, or supplies which, if unpaid, might become a lien or charge upon the Gross <br />Revenue, or any part thereof, or upon any funds in the hands of the City, prior to or superior to the <br />lien of the Parity Bonds, or which might impair the security of the Parity Bonds. <br />(f) IYlsul^ance. The City will keep the works, plants and facilities comprising the Water & <br />Sewer System insured, and will carry such other insurance, with responsible insurers, with policies <br />payable to the City, against risks, accidents or casualties, at least to the extent that insurance is <br />usually carried by private corporations operating like properties, or will implement a self-insurance <br />program with reserves adequate, in the judgment of the Council, to protect the City and the holders of <br />Parity Bonds against loss. In the event of any loss or damage, the City will promptly repair or replace <br />the damaged portion of the insured property and apply the proceeds of any insurance policy for that <br />purpose; or in the event the City should determine not to repair or reconstruct such damaged portion <br />of the properties of the Water & Sewer System, the proceeds of such insurance shall be paid into the <br />Common Reserve Subaccount (or any other debt service reserve subaccount established to secure any <br />Parity Bonds) to the extent that such transfer is necessary to make up any deficiency in said <br />subaccount and the balance, if any, shall be used, at the option of the City: (1) for repairs, renewals, <br />replacements, or capital additions to the Water & Sewer System, (ii) for the redemption of Parity <br />Bonds, or (iii) for deposit into the Revenue Bond Fund. <br />(g) Books and Accounts. The City shall keep proper books of account in accordance with <br />any applicable rules and regulations prescribed by the State. The City shall annually prepare balance <br />sheets and profit and loss statements showing in reasonable detail: the financial condition of the <br />Water & Sewer System as of the close of each year; the income and expenses of such year, including <br />the amounts paid into the Water & Sewer System Revenue Fund, the Revenue Bond Fund, and into <br />any and all special funds or accounts created pursuant to the provisions of this ordinance; and the <br />amounts expended for maintenance, renewals, replacements, and capital additions to the Water & <br />Sewer System. Such annual financial and operating statements shall be provided to any owner of <br />Parity Bonds upon request. <br />(h) No Free Service. Except to aid. the poor or infirm, the City will not furnish or supply <br />oI permit the furnishing or supplying of any service or facility in connection with the operation of the <br />Water & Sewer System free of charge to any person, firm, or corporation, public or private, other <br />than the City, so long as any Bonds are outstanding and unpaid. <br />(i) Additions and Improvements. The City will not expend any of the Gross Revenue <br />derived by it from the operation of the Water &Sewer System, or the proceeds of any indebtedness <br />payable from the Gross Revenue for any extensions, betterments, or improvements to the Water & <br />Sewer System that are not legally required or economically sound, in the judgment of the City, and <br />that will not, in the judgment of the City, properly and advantageously contribute to the conduct of <br />the business of the Water & Sewer System in an efficient manner. <br />(j) Collection of Delinquent Accounts. The City will, on or before April 1 of each <br />calendar year, determine all accounts that are delinquent and will take all necessary action to enforce <br />payment of such accounts including real property foreclosure actions pursuant to RCW ch. 35.67, as <br />amended, or its successor statute, if any, against those property owners whose accounts are <br />delinquent. <br />(k) Collection and Application of ULID Assessments. All ULID Assessments (if any) <br />shall be paid into the Revenue Bond Fund and shall be used to pay and secure the payment of the <br />principal of and interest on the Parity Bonds. Nothing in this ordinance or this section shall be <br />construed to prohibit the City from issuing water, sewer or other utility system revenue bonds or <br />other debt obligations subordinate in lien to the Bonds and pledging as security for their payment <br />21 <br />